Form K-37, titled "Kansas Disabled Access Credit," allows individual and business taxpayers in Kansas to claim a credit for expenditures incurred to make existing property accessible to individuals with disabilities. The property must be located in Kansas and either used in a trade or business, held for the production of income, or be a personal dwelling. The credit is claimed in the taxable year when the modifications are completed.
Eligibility Requirements
- The modifications must comply with Title I and Title III of the Americans with Disabilities Act (ADA) of 1990, as well as applicable regulations under 28 C.F.R. Part 36 and 29 C.F.R. 1630 et seq.
- The credit applies only to existing buildings, facilities, or equipment — not new construction or additions, except for principal dwellings.
- A "principal dwelling" is defined under K.S.A. 79-32,176 and K.S.A. 79-32.176a.
How to File Form K-37
- Complete Schedule K-37 and attach it to your Kansas income tax return for the taxable year in which the eligible modifications are completed.
- Enter the qualifying expenditures and complete all applicable sections of the schedule to calculate the allowable credit.
- Retain records and supporting documentation to substantiate the eligible expenditures and compliance with the applicable requirements.
Source:
SCHEDULE K-37.pdf (Kansas Disabled Access Credit Instructions)
Disclaimer: Always verify details with the official Kansas Department of Revenue forms and instructions. This information is for general guidance and may not apply to your specific situation. For complex tax matters, consult a CPA or tax attorney.